The proposed constitutional amendment, set to be voted on during the general election in November 2026, seeks to introduce a retail consumption tax or an excise tax on all new goods and services in the State of Nebraska, effective January 1, 2028. The amendment also allows the Nebraska Legislature to permit political subdivisions to impose similar taxes. Notably, the only exemption from these taxes would be for grocery items purchased for off-premises consumption.

The amendment will be presented to voters with specific ballot language outlining its provisions, emphasizing the imposition of the tax and the limited exemption for groceries. This resolution aims to establish a new tax framework within the state, potentially impacting consumers and local governments alike.